PocketLaw | Nevada Revised Statutes

Section
363B.010

Definitions.

Section
363B.015

"Business activity" defined."Business activity" means the performance of a service or engagement in a trade for profit.

Section
363B.020

Examination of records by Department; payment of expenses of Department for examination of records outside State.

Section
363B.110

Imposition, amount and payment of tax; filing of return; credits.

Section
363B.113

Deduction of wages paid to certain newly hired veterans. [Effective through July 31, 2022.]

Section
363B.115

Deduction of certain amounts paid for health insurance or health benefit plan for employees.

Section
363B.117

Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts.

Section
363B.119

Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program.

Section
363B.120

Partial abatement of tax during initial period of operation of employer.

Section
363B.130

Extension of time for payment; payment of interest during period of extension.

Section
363B.140

Certification of excess amount collected; credit and refund.

Section
363B.150

Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.

Section
363B.160

Interest on overpayments; disallowance of interest.

Section
363B.170

Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

Section
363B.180

Action for refund: Period for commencement; venue; waiver.

Section
363B.190

Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

Section
363B.200

Allowance of interest in judgment for amount illegally collected.

Section
363B.210

Standing to recover.

Section
363B.220

Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

Section
363B.230

Cancellation of illegal determination.

Section
363B.240

Prohibited acts; penalty.

Section
363B.250

Business Tax

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Definitions.

"Business activity" defined."Business activity" means the performance of a service or engagement in a trade for profit.

"Commission" defined.

"Employer" defined.

"Employment" defined.

"Taxpayer" defined.

Duties of Department.

Maintenance and availability of records of taxpayer; penalty.

Examination of records by Department; payment of expenses of Department for examination of records outside State.

Imposition, amount and payment of tax; filing of return; credits.

Deduction of wages paid to certain newly hired veterans. [Effective through July 31, 2022.]

Deduction of certain amounts paid for health insurance or health benefit plan for employees.

Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts.

Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program.

Partial abatement of tax during initial period of operation of employer.

Extension of time for payment; payment of interest during period of extension.

Certification of excess amount collected; credit and refund.

Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.

Interest on overpayments; disallowance of interest.

Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

Action for refund: Period for commencement; venue; waiver.

Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

Allowance of interest in judgment for amount illegally collected.

Standing to recover.

Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

Cancellation of illegal determination.

Prohibited acts; penalty.

Remedies of State are cumulative.